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ERIC Number: EJ1176273
Record Type: Journal
Publication Date: 2018
Pages: 35
Abstractor: As Provided
ISSN: ISSN-1558-2159
The Fiscal Effects of Tax-Credit Scholarship Programs in the United States
Lueken, Martin F.
Journal of School Choice, v12 n2 p181-215 2018
This article conducts a fiscal analysis of 10 tax-credit programs in seven states. In total, the 10 programs in the present study represent 90% of all scholarships awarded in tax-credit scholarship programs today. The analysis employs a set of cautious assumptions about switcher rates and students who receive multiple scholarships to generate a range of estimates of the net fiscal impact of these tax-credit scholarship programs on state and local taxpayers. Tax-credit scholarship programs up to fiscal year (FY) 2014 generated positive fiscal impacts worth between $1,650 and $3,000 per scholarship student. In FY 2014 alone, tax-credit scholarship programs generated between about $2 million and $223 million for their states. Break-even switcher rates for fiscal neutrality are reported for all programs.
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Publication Type: Journal Articles; Reports - Research
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Arizona; Florida; Georgia; Indiana; Iowa; Pennsylvania; Rhode Island
Grant or Contract Numbers: N/A